Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: Recently, Job P951 was completed with the following characteristics: The unit product cost for Job P951 is closest to: Note: Round your intermediate calculations to 2 decimal places. $252.50 $246.40 $146,40 $61.60